Which one is not based on the passage of time?
A. All of the answer choices are correct.
B. Declining-balance method
C. Straight-line method
D. Units-of-production method
Answer (2)
The method not based on the passage of time is the Units-of-production method, which calculates depreciation based on usage rather than time. In contrast, the Straight-line and Declining-balance methods are both time-based. Thus, the answer is clear that the Units-of-production method stands apart from the others. ;
The method not based on the passage of time is the Units-of-production method, which focuses on usage rather than time. In contrast, the Declining-balance and Straight-line methods are both time-based approaches to depreciation. Therefore, the correct answer is the Units-of-production method.
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